"Some places are being charged for this tax for some shows and not for other shows. It's completely arbitrary," said Hallie Kuperman, who owns the Century Ballroom in Seattle.

She explained that the Century Ballroom was charged almost a quarter of a million US dollars (Â£164,000) in back tax before she managed to negotiate the figure down to approximately $90,000 (Â£59,000). Supporters of the venue clubbed together to help Kuperman pay the bill.

Mike Gowrylow, a spokesperson the Department of Revenue, said that the tax has "applied to certain recreational activities since the 1960s, and our job is to ensure that businesses comply with those laws".